Taxation & Estate Planning
: TaxProf BlogFrom Human Capital to Capital Gains: The Puzzle of Profits Interests
Sarah Pendergraft (McKee Nelson, Washington, D.C.; J.D. 2007, Virginia) has published From Human Capital to Capital Gains: The Puzzle of Profits Interests, 27 Va. Tax Rev. 709 (2008). Here is the abstract: This note discusses the tax treatment of a...
Full post as published by TaxProf Blog on May 31, 2008 (boomark / email).

Human capital theory and job fit as applied to law departments
Human capital theory is the reigning economic theory of what determines wages. "Human capital theory explains differences in wage rates by differences in education, training, experience, intelligence, motivation, and other human factors that influence productivity...
Divorce qualifies for capital gains exclusion
Q: I was told by a prominent accountant that there is a loophole in the law that states that you can be exempt from paying capital gains (if you are in a home less than the two-year period) if there...
Demutualisation of Health Insurers and Capital Gains Tax
Treasury has issued a discussion paper on implementation of the Government's announcement to provide capital gains (CGT) relief for policyholders of health insurers who receive shares when their health insurer demutualises.
A Sunsteinian death penalty puzzle
Professors Cass Sunstein and Justin Wolfers have this notable commentary in the Washington Post, headlined "A Death Penalty Puzzle: The Murky Evidence for and Against Deterrence...
Tax Day is Coming...
So we all know the rule that if you've used a home as your primary residence for at least 2 of the last 5 years then you know $250k/$500k (single/married) in profit is exempt from capital gains tax upon sale...
Tired of Your CRT? Sell It!
If you set up a Charitable Remainder Trust (CRT) in the past but now wish you could get a lump sum back from the trust, it may be possible to sell your interest in the trust...
Baseball Players Named in Mitchell Report
Major League Baseball Players using Performance Enhancing Drugs
How can I get my parents away from my bulling brother?
First of all, if you are paying your lawyer, you should not be on the back burne...
How do you stop a creditor from calling your job?
Tell them to no longer call you at your employment. Then send them a letter stat...
My exwife got a judgement aganst me. years latter i remarried and bought a home i told my new wife that I was not sure about owning real property so soon . our realtor told us I could file a quick claim deed. i sign it t
A quick claim deed has "No warranties" to anything. Your real estate a...
Protection from damages from Internet advertising fraud for owners of an Incorporated company?
The "corporate veil" that ordinarily protects business owners and managers from ...
what are the proper and legal steps to dissolve a partnership in an ongoing farm business?
I would say that the final tax forms are dispersed for that year with the indica...
Pacific Capital Bancorp 401(k) / ERISA Stock Fraud
Pacific Capital Bancorp 401(k) / ERISA Stock Fraud
Capital One Faces Potential Class Action over Interest Rate Hikes
Capital One Faces Potential Class Action over Interest Rate Hikes
Morgan Stanley Capital
401(k) / ERISA Stock Fraud
Frank Bluestein, The Maximum Financial Group, Inc., Questar Capital Corporation, and Gunnallen Financial, Inc.
alleging schemed investors out of hundreds of millions of dollars.
Civil / Human Rights
alleging violations of basic human and civil rights.
Sunwest Management Inc.
allegedly understaffs nursing homes to increase profits.

How can I get my parents away from my bulling brother?
First of all, if you are paying your lawyer, you should not be on the back burne...
How do you stop a creditor from calling your job?
Tell them to no longer call you at your employment. Then send them a letter stat...
My exwife got a judgement aganst me. years latter i remarried and bought a home i told my new wife that I was not sure about owning real property so soon . our realtor told us I could file a quick claim deed. i sign it t
A quick claim deed has "No warranties" to anything. Your real estate a...
Protection from damages from Internet advertising fraud for owners of an Incorporated company?
The "corporate veil" that ordinarily protects business owners and managers from ...
what are the proper and legal steps to dissolve a partnership in an ongoing farm business?
I would say that the final tax forms are dispersed for that year with the indica...








